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Income Tax Appellate Tribunal, PUNE “A” BENCH, PUNE
Before: HON’BLE SHRI SATBEER SINGH GODARA & SHRI G. D. PADMAHSHALI
द्वारा / Appearances Assessee by : Mr Kishor Phadke [‘Ld. AR’] Revenue by : Mr Naveen Gupta [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 20/12/2023 घोषणा की तारीख / Date of Pronouncement : 20/12/2023 आदेश / ORDER PER G. D.PADMAHSHALI, AM; By present appeal, the assessee impugned the order of rejection passed u/s 12A(1)(ac)(vi)of the Act by the Commissioner of Income Tax (Exemption), Pune [for short ‘CIT(E)’] vide DIN & order No. ITBA/EXM/F/EXM45/2023-24/1055333893(1) dt. 22/08/2023.
We have heard both rival parties; and subject to provisions of rule 18 of ‘ITAT Rules’, perused material placed on record.
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AI Haidery Charitable Trust
We note that, the appellant trust vide Form No. 10AB dt. 31/03/2023 made an application to the respondent under clause (iii) of section 12A(1)(ac) of the Act thereby seeking regular/final registration u/s 12AB of the Act. The appellants failure to annexe required documents as contemplated u/r 17A(2)(k) of IT-Rules, the Ld. CIT(E) by notice dt. 16/06/2023 accorded an opportunity to make good the deficiency of the application, the assessee supplied requisite documents. In the event of failure on the part of assessee to comply with the requirement one more opportunity was granted vide separate notice dt. 31/07/2023; however this notice was even remain unattended.
In absence of requisite documents, the Ld. CIT(E) was constrained to reject to grant regular registration and cancel the provisional registration granted to appellant trust on 31/05/2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act as he could not draw any satisfactory conclusion about genuineness of activities of the appellant trust and satisfaction over compliance of requirements of any other law for the time being in force by the trust as are material for the purpose of achieving its stated objective in term of its trust deed.
It is to be appreciated that, the very purpose of the provisions for registration of trust u/s 12A/12AB and granting of recognition u/s 80G of the Act derives their spirit from Directive Principles of State Policy enshrined in the Constitution of India. The Govt. of India makes every ITAT-Pune Page 2 of 3
AI Haidery Charitable Trust endeavour to provide welfare to one and all. In view thereof registrations to charitable trusts are given in order to ensure certain benefits flows to entire society therefrom. Thus the Directive Principles of State Policy are achieved. These provisions of registration u/s 12A/12AB and u/s 80G of the Act enhance socio economic welfare of the society. Furthermore, Income Tax laws are welfare legislations and not penal in nature, therefore, in the larger interest of justice with observations that the appellant failed to produce required documents in-spite two clear opportunities, we are of the considered view that, the assessee trust to be allowed one more clear opportunity to produce requisite documents in support of its claim. In view hereof, without offering our comment on merits of the case, we set aside the impugned order of rejection and remit the matter back to the Ld. CIT(E) for de-nova consideration, preferably in two effective hearings.
In result, the appeal is ALLOWED FOR STATISTCIAL PURPOSES. U/r 34 of ITAT Rules, order pronounced in open court on this Wednesday 20th day of December, 2023.
-S/d- -S/d- SATBEER SINGH GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / PUNE; दिन ांक / Dated : 20th day of December, 2023. आदेशकीप्रधिधलधपअग्रेधिि / Copy of the Order forwarded to : 1.अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr.CIT(Exemption),Pune 6.ग र्डफ़ इल / Guard File. 4. The CIT-Concerned(MH-India) 5. DR, ITAT, Pune Bench ‘A’, Pune आिेश नुस र / By Order वररष्ठदनजीसदिव / Sr. Private Secretary आयकरअपीलीयन्य य दिकरण, पुणे / ITAT, Pune.
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